Senate Finance Committee Chairman Mike Crapo (R‑ID) and Ranking Member Ron Wyden (D‑OR) released a bipartisan draft of the Taxpayer Assistance and Service Act (“Act” or “TAS Act”) on February 26, 2026, aimed at improving IRS procedure and administration. The bill, comprised of legislative proposals recommended by the National Taxpayer Advocate (NTA) and standalone tax bills measures previously introduced by congressional members, proposes some of the most substantial enhancements to taxpayer judicial protections in years, while additionally seeking to streamline processes and communications for tax compliance.

The Middle East war has focused attention on the “Jones Act,” a U.S. maritime policy law. Waiving the law allegedly will help with the price of gasoline in the United States, even though the current law narrowly circumscribes the bases and duration of any waiver. Putting the efficacy and practicality of a waiver aside, it might be helpful to get some facts straight about the Jones Act.